Good Reasons by John Leech. This wood engraving originally appeared in Punch. The caption continues:

Railway Official. “You'd better not smoke, Sir!”

Traveller. “That's what my friends say.”

Railway Official. “But you musn't smoke, Sir!”

Traveller. “So my doctor tells me.”

Railway Official (indignantly). “But you shan't smoke, Sir!”

Traveller. “That's what my wife says.”

Image from Internet Archive. Text and formatting by George P. Landow
[This image may be used without prior permission for any scholarly or educational purpose without prior permission as long as you credit this site, the Internet Archive, and the University of Toronto library.]

Bibliography

John leech's Pictures of Life and Character from the Collecton of Mr. Punch. London: Bradbury, Agnew, & Co., 1886.